Commercial invoice for customs
Quick answer
A customs invoice is not a separate document in Swedish customs legislation. It is the same commercial invoice used for any sale, completed with the information customs needs. At import it is normally declared with code N935 in the customs declaration. If there is no payment, a pro forma invoice is used instead.
When you send goods outside the EU, you need an invoice as a supporting document. Customs authorities use it to establish customs value, check commodity codes and calculate any duty and VAT.
What a customs invoice actually is
A customs invoice, called tullfaktura in Swedish, is not a separate document in Swedish customs legislation. It is the normal commercial invoice used for a sale, completed with the information customs needs. Swedish Customs calls it a handelsfaktura, and at import it is normally declared with code N935. The English term is commercial invoice.
Alongside the commercial invoice, there is one other invoice type: the pro forma invoice. Errors in invoices are among the most common reasons goods are held at customs.
What the invoice must contain
- Business name and address of both consignor and consignee.
- Date and invoice number.
- A complete description of the goods: what they are and what they are used for.
- Quantity, dimensions, net weight and gross weight.
- Number and type of packages, and package markings.
- HS code or commodity code for correct classification.
- Country of origin.
- Price for each type of goods, not just a total invoice amount.
- Any discounts and the type of discount.
- Value and currency of the goods, even for gifts or returns.
- Payment terms.
- Delivery terms, for example Incoterms such as DDP, DAP or EXW.
- Transport information.
- The exporter’s signature.
Disclose discounts. Customs value is based on the price actually paid or payable, so an undisclosed discount directly affects the valuation.
Commercial invoice or pro forma invoice
When sending goods outside the EU, you need an invoice. The question is which type. Both are used in customs documentation, but for different purposes.
Commercial invoice: for a sale
A commercial invoice is used when an actual sale takes place. The goods have a market value and there is a purchase agreement between two parties. The invoice provides the basis for establishing customs value and calculating duty and VAT. It is also used to check that the commodity code is correct and origin has been stated correctly.
Example: a Swedish business sells machine parts to a customer in the USA. The customer has placed an order, an agreement has been signed and the goods are sent with DHL. A commercial invoice is included with full details of the goods, their value, origin and delivery terms, for example DAP New York.
Pro forma invoice: when the invoice is not a payment document
A pro forma invoice is used when you need a separate document to provide information and value for customs purposes. The main difference from a normal invoice is that a pro forma invoice is not a basis for payment.
Swedish Customs lists product samples, free samples and promotional items, gifts, returned goods, replacement and warranty goods, goods sent for processing or repair, tools needed to carry out work, exhibition and trade fair goods, and partial and subsequent deliveries.
Note the last point. A pro forma invoice may be needed even where a sale exists.
Example: you send a promotional kit containing fabric samples to a potential customer in Canada. There is no purchase agreement and the recipient pays nothing. You enter an estimated value, for example SEK 100, on the pro forma invoice so customs can process the consignment, marking it “No commercial value, for sample purposes only”.
Points to remember
- The invoice must contain all information required by customs authorities.
- A pro forma invoice must not be used to conceal actual commercial transactions.
- Even where the stated value is SEK 0, a realistic market value must be declared for customs purposes.
Why the invoice matters
- Establish the customs value and therefore the amount of customs duty payable.
- Check commodity codes and ensure the correct duty rate.
- Prove origin, which matters under free trade agreements, for example with Norway or the United Kingdom.
- Avoid delays at border crossings and customs checks.
Consequences of incorrect invoices
If information is missing or incorrect, the following problems can arise.
- The consignment is held at customs.
- Additional administrative costs.
- Surcharges or fines.
- Delayed deliveries to customers.
- Risk of a customs audit or retrospective review.
Remember that you must retain the invoice with the customs declaration for five years, counting from the year after the goods were released. Keep documents in the form in which you received them. If you store them digitally, you must be able to print them if a customs auditor requests it.
When do you need an invoice for customs?
An invoice is always required for trade between the EU and a non-EU country, such as Norway, the USA, Switzerland, the United Kingdom or Canada. It is needed whether you export as a business or private individual and whether you sell goods or send gifts. The type depends on whether payment is involved.
- Commercial invoice
- You sell spare parts to a customer in Oslo. You sell e-commerce products to private customers in Switzerland.
- Pro forma invoice
- You send promotional samples to a business in London. You return goods to a supplier in China.
Two routes, four examples
How we help
Preparing a correct invoice for customs can take time, especially if you are unfamiliar with customs rules, commodity codes or Incoterms. Our team works with export and import documentation every day.
- Reviewing and preparing invoices for customs purposes.
- Correct HS classification, meaning the commodity code.
- Support with proofs of origin, delivery terms and customs value.
- Digital export documentation.
- Contact with Swedish Customs when needed.
We adapt the service to your needs, whether you are a small business sending a few parcels a month or a larger company with daily exports.
Read on
How the invoice is used when the goods are declared is covered on our page about the import declaration.
When the customs value information must be provided is explained on our page about the customs value declaration.
All the documents are collected under customs documents.
Do I need an invoice for exports to Norway?
Must I state a value even if the goods are free?
What is the difference between a commercial invoice and a customs invoice?
When should I use a pro forma invoice instead?
How long must I retain the invoice?
Can I use your service if I arrange the transport myself?
Sources
The information on this page was checked against the following sources on 8 September 2026. Rules can change and the page may become outdated. Please let us know if you spot anything incorrect.
